Legal Opinion
Robertson v. Comm'r
United States Tax Court
Decided April 29, 2009No. Nos. 1616-06, 24391-06Unpublished
1Opinion of the Court
OTIS E. AND JUDY ROBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Robertson v. Comm'r
Nos. 1616-06, 24391-06
United States Tax Court
T.C. Memo 2009-91; 2009 Tax Ct. Memo LEXIS 89; 97 T.C.M. (CCH) 1476;
April 29, 2009., Filed
Otis E. and Judy Robertson, Pro sese.
Mark H. Howard, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined deficiencies in petitioners' income taxes, section 6651(a)(1)1 additions to tax, and section 6662 accuracy-related penalties for 2001 and 2002 as follows:
Addition to Tax
Penalty
Y…
2Cases cited9 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- David Bruce McMahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
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